Special

Border Economic Zones consist of areas in the following provinces:

Tak Province: 14 sub-districts in 3 districts

• 8 sub-districts in Mae Sot District: Mae Sot, Mae Tao, Tha Sai Luat, Phra that Pha Daeng, Mae Kasa, Mae Pa, Mae Ku and Mahawan

• 3 sub-districts in Phop Phra District: Phob Phra, Chong Kaep and Wale

• 3 sub-districts in Mae Ramat District: Mae Charao, Mae Ramat and Khane Chue

Mukdahan Province: 11 sub-districts in 3 districts

• 5 sub-districts in Mueang

Mukdahan District: Si Bun Rueang, Mukdahan, Bang Sai Yai, Kham

Ahuan and Na Si Nuan

• 4 sub-districts in Wan Yai District: Bang Sai Noi, Chanot, Wan Yai and Bong kham

• 2 sub-districts in Don Tan District:

Pho Sai and Don Tan

Sa Kaeo Province: 4 sub-districts in 2 districts

• 3 sub-districts in Aranyaprathet

District: Ban Dan, Pa Rai and Tha Kham

• 1 sub-district in Wattana Nakhon

District: Phak Kha

Trat Province: 3 sub-districts in Klong Yai District: Klong Yai, Had Lek and Mai Rut

Songkhla Province: 4 sub-districts in Sadao District: Sadao, Samnak

Kham, Samnak Taeo, and Pa dang

1

7 9 3 4

6 2

5

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Chiang Rai Province: 21 sub-districts in 3 districts

• 7 sub-districts in Chiang Khong District: Khrueng, Bun Rueang, Rim Khong, Wiang, Sri Don Chai, Sathan and Huay So

• 6 sub-districts in Chiang Saen District: Ban Saeo, Pa Sak, Mae Ngoen, Yo Nok, Wiang and Si Don Mun

• 8 sub-districts in Mae Sai District: Koh Chang, Ban Dai, Pong Ngam, Pong Pha, Mae Sai, Wiang Phang Kham, Si Mueang Chum and Huai Khrai

Nong Khai Province: 13 sub-districts in 2 districts

• 12 sub-districts in Mueang Nong Khai District: Khai Bok Wan, Nai Mueang, Ban Duea, Phra That Bang Phuan, Pho Chai, Phon Sawang, Mi Chai, Wiang Khuk, Si Kai, Nong Kom Ko, Hat Kham and Hin Ngom

• 1 sub-district in Sa Khrai District: Sa Khrai

Nakhon Phanom Province: 13 sub-districts in 2 districts

• 10 sub-districts in Mueang Nakhon Phanom District: Kurukhu, Tha Kho, Na Sai, Na Rat Cha Kwai, Nai Mueang, Ban Phung, Pho Tak, Nong Yat, Nong Saeng and At Samat

• 3 sub-districts in Tha Uthen District: Non Tan, Rammarat and Woen Phrabat

Kanchanaburi Province: 2 sub-districts in Mueang Kanchanaburi District: Kaeng Sian and Ban Kao

Narathiwat Province: 5 sub-districts in 5 districts

• 1 sub-district in Mueang Narathiwat District: Khok Khian

• 1 sub-district in Tak Bai District: Che He

• 1 sub-district in Yi-ngo District: Lahan

• 1 sub-district in Waeng District: Lo Chut

• 1 sub-district in Su-ngai Kolok District: Su-ngai Kolok

Incentives

Targeted Activities

8-year exemption of CIT with cap according to investment capital (13 targeted activities, and 5 special activities in the Special Economic Zones)

Additional 50% reduction of CIT for 5 years with a cap according to investment capital (only for 14 targeted activities)

General Activities

Additional 3-year CIT exemption (not exceeding 8 yearsin total) with a cap according to investment capital If the project is already granted 8-year CIT exemption, it is eligible for additional 50% reduction of CIT for a period of 5 years

Exemption of import duties on machinery

Exemption of import duties on raw materials used in production for export

10-year double deductions on the costs of transportation, electricity and water supply

25% deduction on the costs of installation or construction of facilities

Non-tax incentives

Remark: Incentives are provided under the investment promotion measures for border provinces in southern Thailand. Investment projects in Narathiwat will Eligible activities and their criteria will be relaxed according to conditions stipulated in the Investment Promotion Measure for Investment in SEZ.

13 Targeted activities in the Special Economic Zones

(1)

5 Special activities in the Special Economic Zones

(1) Activity 5.2.5 Manufacture of construction materials and pre-stressed concrete for public utilities

(2) Activity 5.4.15 Manufacture of metal platform for construction or fabrication industry

(3) Activity 6.4.2 Manufacture of plastic products for consumer goods (such as plastic packaging)

(4) Activity 6.6.7 Manufacture of products from pulp or paper such as paper boxes

(5) Activity 7.2.4 Building development for industrial plant and warehouse

Check the list of activities eligible for Investment promotion and more detail. Please see

Investment Promotion Measure in Special Border